The invention relates to a cheque book assembly including a set of cheques having facilities for journal entries recording particulars of cheques issued therefrom and for analysis entries for classifying of the expenditure.
It is already known to provide a cheque book for this purpose in which a plurality of carrier leaves are arranged in book form between sub-sets of cheques. Each sub-set has the cheques overlaying the carrier leaf in a staggered overlap with respect to one another and bound detachably into the book such that the carrier leaves and cheques are bound together down their left hand edges. The first cheque has pressure sensitive reproduction means such as a carbon film for causing an inscription effected on an elongated field forming part of the surface of the cheque to be reproduced on a corresponding first field delineated on the carrier leaf to provide a journal entry for the first cheque on the carrier. Second and successive pressure sensitive reproduction means cause second and successive inscriptions respectivley on second and successive cheques respectively to be reproduced on second and successive fields respectively of the carrier leaf, the fields on the carrier leaf being offset from one another by the stagger of the cheques so that the reproduced inscriptions form a journal for the sub-set of cheques. An analysis leaf overlies the first sub-set of cheques and is bound together with other elements of the assembly at its left hand edge. This analysis leaf has analysis fields delineated on the undersurface to provide an analysis facility to the left of the journal entry. The under surfaces of successive carrier leaves also define analysis fields opposite corresponding journal entries on the next successive carrier leaf for subsequent sub-sets of cheques.
One factor which makes this known arrangement inconvenient to use is that the analysis appears to the left of the journal whereas for conventional accounting practice analysis is always to the right of the journal.
An objective of the invention is to provide a cheque book assembly in which this disadvantage of the known arrangement is avoided.